HomeMy WebLinkAboutApril 8, 1999 _A.,‘OF p�c��
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111F Pea Audit Committee Meeting
Minutes
Subject to Adoption
Present: Councillor Maurice Brenner- Chair
Mayor Arthurs
Councillor Mark Holland
Councillor Dave Ryan
Thomas J. Quinn, Chief Administrative Officer
Gil Paterson, Director of Finance
Bruce Taylor, Town Clerk
Neil Sinclair, Hurren, Flett, Sinclair, Chartered Accountants
A meeting of the Audit Committee was held on April 8, 1999 at 7:00 p.m. in the Main Committee
Room of the Pickering Civic Complex. The following matters were discussed:
1. Adoption of Minutes
Moved by Councillor Holland
That the Minutes of the Audit Committee Meeting of February 1, 1999 be adopted with
the following amendments:
a) That the phrase "Interim Audit" in Item #4 under Other Business be changed to
"Internal Audit".
b) That it be noted that there was a meetin g of the Audit Committee in April of 1998
regardless of the fact that Minutes of that meeting cannot be located.
Carried
2. Delegations
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a) Dave Steele, 966 Timmins Gardens, stated that he supports the Notice of Motion
that was referred to this Audit Committee Meeting at the Council Meeting of
March 22, 1999. He understands that there are processes in place for staff to
provide a full accounting of capital projects but there does not appear to be a
process for special projects that are introduced by Members of Council. With
respect to the Millennium project, this item was premature when it was presented
to Council on March 1, 1999, however, when the project is ready for Council
approval, all financial matters must be included in the Report to Council so that the
Members of Council will have all the information at their disposal. Mr. Steele
further commented on the composition of the Millennium Committee, their voting
rights and noted that the Committee could have solicited more input from local
groups.
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b) Phil McMullen, 516 Kingston Road West, Ajax, representing PACT, stated that
the Notice of Motion implies that only projects that are fully funded by the Town
should set out full financial information. The Motion should be amended to state
that projects that are fully or partially funded by the Town should have that
information.
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c) Terry White, 1547 Marshcourt Drive, stated that in private practice, cost estimates
must accompany all feasibility studies and this should also apply to projects
introduced by Council. If a project is so technical in nature that staff are not able
to provide cost estimates, then the advice of a consultant should be sought. He
stated that he supports the March 22nd Notice of Motion that was referred to this
Committee.
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d) Dave Steele, 966 Timmins Gardens, stated that although the March 1, 1999
motion regarding the Millennium Committee only dealt with the approval to seek
grants, funding information could have been provided by calling other
municipalities to determine what grants they have received. He asked if the
revenues and expenditures incurred by the Millennium Committee are subject to an
audit in the same manner as other Town funds and if the Committee is expected to
follow Town policies such as the Purchasing Policies.
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e) Joan Hudson, 338 Fiddlers Court, stated that she supports the March 22nd Notice
of Motion and noted that it reflects financing principles that are used in.business
and personal finances.
f) David Hume, Pickering Village, representing PACT, stated that he is interested in
the March 22nd Notice of Motion because it may impact on future projects. He
suggested that the Motion be amended to state that financial information must be
stated when a project is formally introduced to Council.
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g) Phil McMullen, 516 Kingston Road West, Ajax, representing PACT, stated that
with respect to the acquisition of property, a basic appraisal of the value of the
property can be determined from the Assessment Roll.
3. Auditor's Opinion of March 22nd Notice of Motion
Moved by Councillor Holland
That the letter from Warren C. Hurren, C.A. of Hurren, Flett, Sinclair, dated March 31,
1999 commenting on the Notice of Motion of March 22, 1999 which was referred to this
Committee be received.
Carried
Neil Sinclair stated that he is participating in this meeting to give an overview of the letter
from Hurren, Flett, Sinclair and to improve the process of ensuring that Council has all the
necessary financing information for all projects.
4. Notice of Motion dated March 22, 1999
Moved by Councillor Holland
1. That the Notice of Motion referred to the Audit Committee by Council at its
meeting of March 22, 1999 be received.
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2. That the existing processes and procedures of Council in dealing with Notices of
Motion as specified in Section 33 of Council's Procedural By-law No. 3665/91 be
reaffirmed.
3. That support for the internal controls, and financial processes and procedures
which the Town has in place, including those in respect to the annual Current and
Capital Budgets be reaffirmed.
4. That the Movers and/or Seconders of Notices of Motion use the two week period
as specified in Section 33 of By-law 3665/91 to meet with the Director of Finance
and Treasurer and any other appropriate Department Heads in order to ensure that
information pertaining to the matter is available to assist in Council's discussion of
the Notice of Motion.
Carried
*** A copy of Section 33 of By-law No. 3665/91 is attached to these Minutes for
information.
Moved by Mayor Arthurs
That the Notice of Motion referred to the Audit Committee by Council at its meeting of
March 22, 1999 be returned to Council with the following amendments:
1. In the second paragraph, the words "in each of the first five years of its operation"
be deleted.
2. In the second paragraph, the words "in whole or in part" be added after the phrase
"will be funded".
3. In the second paragraph, the word"actual" be deleted.
4. In the third paragraph, the word"actual" be replaced with the word "projected.
Carried
*** A copy of the Motion with the above amendments is attached to these Minutes.
Moved by Councillor Holland
That the March 22, 1999 Notice of Motion, as amended by the Audit Committee, be
referred to staff to prepare a full report on the recommendations set out in the Motion;
and
That staff make this report to the Audit Committee before May 17, 1999.
6. Date of Next Meeting
The Director of Finance was directed to arrange a meeting of the Audit Committee during
the first week of May at 7:00 p.m. to consider the report on the March 22nd Notice of
Motion and to consider the Auditor's Report on the 1998 fiscal year.
7. Adjournment
The meeting adjourned at 9:53 p.m.
EXCERPT OF SECTION 33 OF BY-LAW NO. 3665/91
PROCEDURAL BY-LAW
NOTICES OF MOTION
33 a) Notices of all new motions shall be read by the mover of the motion at the regular
Council Meeting immediately preceding the Council Meeting at which the motion
is to be considered. The motion, showing the mover and seconder of the motion,
shall also be given in writing and delivered to the Clerk before 4:30 p.m. of the
Tuesday preceding the meeting of Council at which it is to be considered and shall
be printed in full in the agenda and delivered to all Members for that meeting of
Council and each succeeding meeting until it is considered or otherwise disposed
of.
b) Where the time between Council Meetings is greater than two weeks, a notice of
motion, showing the mover and seconder of the motion, may be given in writing
and delivered to the Clerk at least two weeks preceding the meeting of Council at
which it is to be considered and shall be printed in full in the agenda and delivered
to all Members for that meeting of Council and each succeeding meeting until it is
considered or otherwise disposed of.
c) Where, due to the emergency nature of the motion, a Member is unable to give
notice of a new motion at a regular Council Meeting preceding the Council
Meeting at which it is to be considered, the motion, showing the mover and
seconder of the motion, shall be given in writing and delivered to the Clerk before
noon of the Friday preceding the meeting of Council and shall be delivered to all
Members for that meeting of Council and each succeeding meeting until it is
considered or otherwise disposed of.
d) Any Member of Council may agree to second a notice of motion if the seconder is
absent from a meeting when the notice of motion is called from the Chair.
e) If the mover of the notice of motion is absent from the meeting at which it is to be
considered, the notice of motion shall be referred Ito the next regular meeting of
Council.
NOTICE OF MOTION DATED MARCH 22, 1999
AS AMENDED BY AUDIT COMMITTEE
WHEREAS both Council and the public require complete and accurate information on the
estimated cost of a project or program in order to have an informed opinion of it;
NOW THEREFORE the Council of the Corporation of the Town of Pickering hereby directs that
when a new project or other program that will be funded in whole or in part from public money is
introduced, an estimate of the cost including financing, if applicable, and/or the annual operating
costs of the program, will be included in the proposal; and
THAT both the internal and external funding sources of these estimated costs be identified and
expressed in projected dollar amounts; and
THAT all monies to be provided from the municipal tax base be either confirmed within existing
budgets and/or reserves; and
THAT any proposed tax increases, special levies, or financing costs be identified and expressed as
an annual cost to the completion of the financial obligation; and
THAT said estimates be supported by a staff report including comments from all applicable
Department Heads and verified by the signatures of the Treasurer and Chief Administrative
Officer.